Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Definition of CAMP. 1. c: a settlement newly sprung up in a lumbering or mining region. 2. a: a body of persons encamped b (1) : a group of persons; especially: a group engaged in promoting or defending a theory, doctrine, position, or person (2) : an ideological position. 3. : military service or life. ADVERTISEMENT.